Transfer pricing comparability under TNMM: foreign exchange loss on ECB excluded from operating cost, and a functionally dissimilar comparator removed...
Fake AI-generated precedents vitiate adjudication, with unverified citations contaminating the decision-making process and undermining the rule of law...
Abatement of duty - manufacture of Pan Masala - closure of the factory - the clearance within two days being only a technical condition, has to be interpreted in a manner leading to justice to the assessee. - AT
Abatement of duty - manufacture of Pan Masala - closure of the factory - the clearance within two days being only a technical condition, has to be interpreted in a manner leading to justice to the assessee. - AT
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